---
description: It offers the complete list on important tables in Controlling Module (CO) in SAP.
title: SAP CO Tables: Controlling &#038; Cost Centers
image: https://www.guru99.com/images/sap-co-tables.png
---

 

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**⚡ Smart Summary**

Controlling Module (CO) tables store the master data, documents, and planning records behind overhead cost controlling, internal orders, and profit center accounting, providing a reference for cost centers, cost elements, settlement, and profit center data across the Controlling component.

* 🗂️ **Master Data Tables:** CSKA, CSKB, CSKS, and CSLA store cost element, cost center, and activity master data.
* 📑 **CO Documents:** COBK holds document headers while COEP and related tables record CO object line items by period.
* 🔁 **Settlement Tables:** AUAK, AUAA, COBRA, and COBRB manage settlement documents and distribution rules for internal orders.
* 🏢 **Profit Center Tables:** CEPC and CEPCT store profit center master data and texts, with GLPCA holding actual line items.
* ⚙️ **Customizing & Pricing:** Condition tables such as A132–A143 store prices per cost center, company code, profit center, and material.

[ Read More ](javascript:void%280%29;) 

![Important Tables in SAP Controlling \(CO\) Module](https://www.guru99.com/images/sap-co-tables.png)

## What are CO (Controlling) Tables?

In this tutorial, we will learn important tables in Controlling Module. Controlling (CO) tables store master data, documents, and planning information used across overhead cost controlling, internal orders, and profit center accounting. The reference tables below are grouped by functional area.

## Overhead Cost Controlling

| Code | Description                                    |
| ---- | ---------------------------------------------- |
| A132 | Price per Cost Center                          |
| A136 | Price per Controlling Area                     |
| A137 | Price per Country / Region                     |
| COSC | CO Objects: Assignment of Original Cost Sheets |
| CSSK | Cost Center / Cost Element                     |
| CSSL | Cost Center / Activity Type                    |
| KAPS | CO Period Locks                                |

**General Services**

| Code | Description             |
| ---- | ----------------------- |
| CSKA | Cost Elements           |
| CSKB | Cost Elements           |
| CSKS | Cost Center Master Data |
| CSLA | Activity Master         |

**Overhead Cost Controlling — Documents**

| Code  | Description                                         |
| ----- | --------------------------------------------------- |
| COBK  | CO Object: Document Header                          |
| COEJ  | CO Object: Line Items                               |
| COEJL | CO Object: Line Items for Activity                  |
| COEJR | CO Object: Line Items for SKF                       |
| COEJT | CO Object: Line Items for Prices                    |
| COEP  | CO Object: Line Items (by Period)                   |
| COEPL | CO Object: Line Items for Activity                  |
| COEPR | CO Object: Line Items for SKF                       |
| COEPT | CO Object: Line Items for Prices                    |
| COKA  | CO Object: Control Data for Cost                    |
| COKL  | CO Object: Control Data for Activity                |
| COKP  | CO Object: Control Data for Primary Planning        |
| COKR  | CO Object: Control Data for Statistical key Figures |
| COKS  | CO Object: Control Data for Secondary Planning      |

**Reconciliation Ledger**

| Code   | Description                          |
| ------ | ------------------------------------ |
| COFIO1 | Object Table for Reconciliation      |
| COFIO2 | Transaction Dependent Fields         |
| COFIP  | Single Plan Items for Reconciliation |
| COFIS  | Actual Line Items for Reconciliation |

**Cost Center Accounting (Cost Accounting Planning RK-S)**

| Code | Description             |
| ---- | ----------------------- |
| A138 | Price per Company Code  |
| A139 | Price per Profit Center |

### RELATED ARTICLES

* [How to create a new COST CENTER: SAP KS01 ](https://www.guru99.com/how-to-create-a-new-cost-center.html "How to create a new COST CENTER: SAP KS01")
* [Creation Of Profit Center using Standard Hierarchy in SAP ](https://www.guru99.com/creation-of-profit-center-standard-hierarchy.html "Creation Of Profit Center using Standard Hierarchy in SAP")
* [How to assign Cost Centers to Profit Center in SAP ](https://www.guru99.com/assignment-of-cost-centers-to-profit-center.html "How to assign Cost Centers to Profit Center in SAP")
* [SAP CO (Controlling) Tutorial ](https://www.guru99.com/co-tutorials.html "SAP CO (Controlling) Tutorial")

## Overhead Orders

**Application Development R/3 Cost Accounting Settlement**

| Code  | Description                                         |
| ----- | --------------------------------------------------- |
| AUAA  | Settlement Document: Receiver Segment               |
| AUAB  | Settlement Document: Distribution Rules             |
| AUAI  | Settlement Rules per Depreciation Area              |
| AUAK  | Document Header for Settlement                      |
| AUAO  | Document Segment: CO Objects to be Settled          |
| AUAV  | Document Segment: Transactions                      |
| COBRA | Settlement Rule for Order Settlement                |
| COBRB | Distribution Rules Settlement Rule Order Settlement |

**Cost Accounting Orders**

| Code    | Description                 |
| ------- | --------------------------- |
| AUFK    | Order Master Data           |
| AUFLAY0 | Entity Table: Order Layouts |

## Profit Center Accounting

| Code        | Description                                   |
| ----------- | --------------------------------------------- |
| CEPC        | Profit Center Master Data Table               |
| CEPCT       | Texts for Profit Center Master Data           |
| CEPC\_BUKRS | Assignment of Profit Center to a Company Code |
| GLPCA       | EC-PCA: Actual Line Items G                   |
| LPCC        | EC-PCA: Transaction Attributes                |
| GLPCO       | EC-PCA: Object Table for Account              |
| GLPCP       | EC-PCA: Plan Line Items                       |

## PCA Basic Settings

**Customizing for Profit Center Accounting**

| Code | Description                                     |
| ---- | ----------------------------------------------- |
| A141 | Dependent on Material and Receive profit center |
| A142 | Dependent on Material                           |
| A143 | Dependent on Material Group                     |

## FAQs

❓ What is the CSKS table used for in SAP CO?

Table CSKS stores cost center master data in SAP Controlling. It holds the basic attributes of each cost center and is widely used in overhead cost controlling reporting and allocations.

📊 Which table stores CO document line items?

Table COEP stores CO object line items by period, while COBK holds the CO document header. Together they record actual postings used for cost analysis in the Controlling module.

🏢 Which table contains profit center master data?

Table CEPC stores profit center master data, and CEPCT holds the related descriptive texts. CEPC\_BUKRS links each profit center to a company code in Profit Center Accounting.

🤖 How can AI help work with SAP CO tables?

AI can map relationships between CO tables, generate optimized queries, and explain table fields in plain language. This helps consultants locate cost and profit center data faster without deep technical knowledge.

🧠 Can AI detect data inconsistencies in SAP CO tables?

Yes. AI can scan tables such as COEP, CSKS, and CEPC to flag missing assignments, duplicate entries, or reconciliation gaps, improving data quality across overhead and profit center accounting.

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